Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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Correct method of accounting u/s 145 (1) - real income - the bills that are not received by the assessee are not at all admitted by the person who is supposed to pay it and there is no obligation of payment on the shoulder of Organizing Committee - Thus the outstanding payments has neither accrued to the assessee, nor received by it - not taxable
Correct method of accounting u/s 145 (1) - real income - the bills that are not received by the assessee are not at all admitted by the person who is supposed to pay it and there is no obligation of payment on the shoulder of Organizing Committee - Thus the outstanding payments has neither accrued to the assessee, nor received by it - not taxable
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